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Intangible Assets, Net and Goodwill | 9 Months Ended
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Sep. 30, 2025
Intangible Assets, Net and Goodwill [Abstract] |
INTANGIBLE ASSETS, NET AND GOODWILL | NOTE 9: INTANGIBLE ASSETS, NET AND GOODWILL The following tables summarize the composition of intangible assets as of September 30, 2025:
|  | September 30, 2025 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Accumulated Impairment |  |  | Net Carrying Amount |  |  | Weighted Average Life |
Finite lived intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BNA software |  | $ | 1,109 |  |  | $ | (84 | ) |  |  | (1,025 | ) |  | $ | - |  |  |  | - |
Developed technology |  |  | 700 |  |  |  | (32 | ) |  |  | - |  |  |  | 668 |  |  |  | 8.58 |
Trade names |  |  | 150 |  |  |  | (21 | ) |  |  | - |  |  |  | 129 |  |  |  | 2.58 |
Non-compete agreements |  |  | 110 |  |  |  | (9 | ) |  |  | - |  |  |  | 101 |  |  |  | 4.58 |
Total intangible assets |  | $ | 2,069 |  |  | $ | (146 | ) |  |  | (1,025 | ) |  | $ | 898 |  |  |  | 7.18 |
|  | December 31, 2024 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Accumulated Impairment |  |  | Net Carrying Amount |  |  | Weighted Average Life |
Finite lived intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BNA software |  | $ | 1,109 |  |  | $ | (55 | ) |  |  | (874 | ) |  | $ | 180 |  |  |  | 4.75 |
Total intangible assets |  | $ | 1,109 |  |  | $ | (55 | ) |  |  | (874 | ) |  | $ | 180 |  |  |  | 4.75 |
Amortization expense was $47 and $90 for the three and nine months ended September 30, 2025, respectively. During the reporting period, management evaluated the Company’s capitalized software development costs for indicators of impairment in accordance with ASC 350-40, Internal-Use Software. The review was prompted by a change in strategic direction resulting from the acquisition of Evoke Neuroscience and its hardware offering. Accordingly, the Company recognized an impairment loss of $152 during the period ended September 30, 2025. This charge was recorded within “Impairment of intangible assets” on the statement of operations, reducing the carrying value of the software asset to $nil. The estimated aggregate future amortization expense for intangible assets subject to amortization as of September 30, 2025, is summarized below:
|  | Estimated Future Amortization Expense |
2025 |  | $ | 38 |
2026 |  |  | 150 |
2027 |  |  | 150 |
2028 |  |  | 116 |
2029 and therafter |  |  | 444 |
Total |  | $ | 898 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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- References No definition available. + Details
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